Butler citizen. [volume] (Butler, Pa.) 1877-1922, 1887-05-27
The New Tax Bill.

The new tax bill has two principal
aims-viz: To equalize taxation and
to increase revenue. Our tax laws
had become mass Of sorry patchwork,
amended from time to time as some
especial interest or necessity demand
ed, and they finally became confus-
ed medley of contradictions and prac-
tically unintelligible They invited
litigation and hindered enterprise by
the uncertainty of laws directly affect
ing the industrial energies OF the
State. Even the Courts became in
volved in tangle of conflicting de-
cisions; and it was not until Rufus
E. Shapley, of this city, representing
the Auditor General, presented an
exhaustive compilation of the jarring
tax laws and decisions in recent i'm
portant tax case, that the imperative
necessity for a thorough revision OF
our entire tax system was fully ap
preciated by those charged with the
administration of our revenue laws.
The new law is chiefly the work Of
Mr.. Shapley, aided by Auditor Gen
eral Norris, and it is regarded as
largely increasing the revenue rather
by the equalization of taxes than by
an increase of taxation.
The new law does not impose a
tax upon manufacturing companies,
corporate or limited, actually employ
ed in manufacturing within the State.
The bill as originally passed by the
House, restored the old tax on manu-
featuring companies, but the Senate
struck it out and the conference COM
mittee accepted the Senate amend
ment with the limitation applying to
the exemption capital stock actual
lv employed in the Commonwealth.
The feature of the new bill that
will be most generally felt is that ex.
empting household furniture, carri,
ages, watches, plate, etc. The gen.
eral system of taxation is simplified
and presumably on q reasonably
equitable basis, whereby large in
crease of revenue will be secured
without increasing the general tax
rate. In addition to the many OBJ
stacles which stood in the way of the
execution of the old revenue laws
there was an absolute necessity fol
increased revenue to enable the State
10 continue the reduction of the pub
lie debt. In other words, had not 6
new tax law been enacted, Governor
Beavers administration would fall
several millions behind Governor Pat
tison's in the reduction of the State
debt, and political necessity, as wei
as public policy, forbid such a steI
backwards. With the new bill tG
augment revenue, the increased ap
preparations necessary in State O
marvellous progress will be met with
the regular or increased reduction OF
the public debt, aud the present State
administration should leave the Com
mon wealth practically free from what
was once q crushing load upon the
business and thrift of Pennsylvania
The success of the new revenue
measure is not due to the individual
exertions of any one man in or out o
the Legislature, but Senator Macfar
lane is entitled to special commenda
tion for the courageous, earnest ant
practical efforts he made to save the
bill wheni was menaced and its sue
cess greatly imperiled by powerful
autagonisms 1t is safe to say that
without his tireless and well directed
battle for tle bill, it would have fslleI
3 in the contest. In its equalization o
taxes it unfavorably affected persona
interests of the Senator, but he &C
cepted his public duty as paramount
and gave faithful devotion to the in
terests of the State.-Philadelphis
Times.